ࡱ> ay'` %bjbjLULU 8.?.?m8H\<<   S<U<U<U<U<U<U<$>hFAly<y<3<aaaS<aS<aa/ `Zn\xW<0<'AgA/A/(ay<y<a<$o   CHAPTER 10 14e Acquisition and Disposition of Property, Plant, and Equipment ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics QuestionsBrief Exercises Exercises Problems Concepts for Analysis1.Valuation and classification of land, buildings, and equipment.1, 2, 3, 4, 6, 7, 12, 13, 2111, 2, 3, 4, 5, 131, 2, 3, 51, 6, 72.Self-constructed assets, capitalization of overhead.5, 8, 20, 214, 6, 12, 1623.Capitalization of interest.8, 9, 10, 11, 13, 212, 3, 44, 5, 7, 8, 9, 10, 161, 5, 6, 73, 44.Exchanges of assets.12, 16, 178, 9, 10, 11, 123, 11, 16, 17, 18, 19, 204, 8, 9, 10, 1155.Lump-sum purchases, issuance of stock, deferred-payment contracts.12, 14, 155, 6, 73, 6, 11, 12, 13, 14, 15, 162, 116.Costs subsequent to acquisition.18, 191321, 22, 2317.Alternative valuations.2238.Disposition of assets.2314, 1524, 2541 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Brief Exercises Exercises Problems1. Describe property, plant, and equipment.2. Identify the costs to include in initial valuation of property, plant, and equipment.11, 2, 3, 4, 5, 11, 12, 131, 2, 3, 4, 5, 6, 113. Describe the accounting problems associated with self-constructed assets.4, 5, 6, 11, 1234. Describe the accounting problems associated with interest capitalization.2, 3, 45, 6, 7, 8, 9, 105, 6, 75. Understand accounting issues related to acquiring and valuing plant assets.5, 6, 7, 8, 9, 10, 11, 1211, 12, 13, 14, 15, 16, 17, 18, 19, 203, 4, 8, 9, 10, 116. Describe the accounting treatment for costs subsequent to acquisition.1321, 22, 237. Describe the accounting treatment for the disposal of property, plant, and equipment.14, 15 24, 252, 4 ASSIGNMENT CHARACTERISTICS TABLE Item DescriptionLevel of DifficultyTime (minutes) E10-1Acquisition costs of realty.Moderate1520 E10-2Acquisition costs of realty.Simple1015 E10-3Acquisition costs of trucks.Simple1015 E10-4Purchase and self-constructed cost of assets.Moderate2025 E10-5Treatment of various costs.Moderate3040 E10-6Correction of improper cost entries.Moderate1520 E10-7Capitalization of interest.Moderate2025 E10-8Capitalization of interest.Moderate2025 E10-9Capitalization of interest.Moderate2025 E10-10Capitalization of interest.Moderate2025 E10-11Entries for equipment acquisitions.Simple1015 E10-12Entries for asset acquisition, including self-construction.Simple1520 E10-13Entries for acquisition of assets.Simple2025 E10-14Purchase of equipment with zero-interest-bearing debt.Moderate 1520 E10-15Purchase of computer with zero-interest-bearing debt.Moderate1520 E10-16Asset acquisition.Moderate2535 E10-17Nonmonetary exchange.Simple1015 E10-18Nonmonetary exchange.Moderate2025 E10-19Nonmonetary exchange.Moderate1520 E10-20Nonmonetary exchange.Moderate1520 E10-21Analysis of subsequent expenditures.Moderate2025 E10-22Analysis of subsequent expenditures.Simple1520 E10-23Analysis of subsequent expenditures.Simple1015 E10-24Entries for disposition of assets.Moderate2025 E10-25Disposition of assets.Simple1520 P10-1Classification of acquisition and other asset costs.Moderate3540 P10-2Classification of acquisition costs.Moderate4055 P10-3Classification of land and building costs.Moderate3545 P10-4Dispositions, including condemnation, demolition, and trade-in.Moderate3540 P10-5Classification of costs and interest capitalization.Moderate2030 P10-6Interest during construction.Moderate2535 P10-7Capitalization of interest.Moderate2030 P10-8Nonmonetary exchanges.Moderate 3545 P10-9Nonmonetary exchanges.Moderate3040 P10-10Nonmonetary exchanges.Moderate3040 P10-11Purchases by deferred payment, lump-sum, and nonmonetary exchanges.Moderate3545 ASSIGNMENT CHARACTERISTICS TABLE (Continued) Item DescriptionLevel of DifficultyTime (minutes)CA10-1Acquisition, improvements, and sale of realty.Moderate2025CA10-2Accounting for self-constructed assets.Moderate2025CA10-3Capitalization of interest.Simple2025CA10-4Capitalization of interest.Moderate3040CA10-5Nonmonetary exchanges.Moderate3040CA10-6Costs of acquisition.Simple2025CA10-7Cost of land vs. buildingethics.Moderate2025 SOLUTIONS TO CODIFICATION EXERCISES CE10-1 Master Glossary (a) Capitalize is used to indicate that the cost would be recorded as the cost of an asset. That procedure is often referred to as deferring a cost, and the resulting asset is sometimes described as a deferred cost. (b) Nonmonetary assets are assets other than monetary ones. Examples are inventories; investments in common stocks; and property, plant, and equipment. (c) A nonreciprocal transfer is a transfer of assets or services in one direction, either from an entity to its owners (whether or not in exchange for their ownership interests) or to another entity, or from owners or another entity to the entity. An entitys reacquisition of its outstanding stock is an example of a nonreciprocal transfer. (d) A contribution is an unconditional transfer of cash or other assets to an entity or a settlement or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately equal value; from investments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its owners; and from other nonreciprocal transfers, such as impositions of taxes or fines and thefts, which are not voluntary transfers. In a contribution transaction, the value, if any, returned to the resource provider is incidental to potential public benefits. In an exchange transaction, the potential public benefits are secondary to the potential proprietary benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entitys ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). CE10-2 According to FASB ASC 835-20-15-8 (Capitalization of Land Expenditures), it depends: . . . Land that is not undergoing activities necessary to get it ready for its intended use is not a qualifying asset. If activities are undertaken for the purpose of developing land for a particular use, the expenditures to acquire the land qualify for interest capitalization while those activities are in progress. The interest cost capitalized on those expenditures is a cost of acquiring the asset that results from those activities. If the resulting asset is a structure, such as a plant or a shopping center, interest capitalized on the land expenditures is part of the acquisition cost of the structure. If the resulting asset is developed land, such as land that is to be sold as developed lots, interest capitalized on the land expenditures is part of the acquisition cost of the developed land. CE10-3 According to FASB ASC 360-10-25-5, (Planned Major Maintenance Activities) . . . The use of the accrue-in-advance (accrual) method of accounting for planned major maintenance activities is prohibited in annual and interim financial reporting periods. CE10-4 According to FASB ASC 845-10-15-5 (Purchases and Sales of Inventory with the Same Counterparty), the accounting for these exchanges is similar to other nonmonetary exchanges: The Purchases and Sales of Inventory with the Same Counterparty Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 845-10-15-1, with specific transaction exceptions noted below. With respect to recognition, FASB ASC 845-10-30 Initial Measurement 30-15 A nonmonetary exchange whereby an entity transfers finished goods inventory in exchange for the receipt of raw materials or work-in-process inventory within the same line of business is not an exchange transaction to facilitate sales to customers for the entity transferring the finished goods, as described in paragraph 845-10-30-3(b), and, therefore, shall be recognized by that entity at fair value if both of the following conditions are met: a. Fair value is determinable within reasonable limits. b. The transaction has commercial substance (see paragraph 845-10-30-4). 30-16 All other nonmonetary exchanges of inventory within the same line of business shall be recognized at the carrying amount of the inventory transferred. That is, a nonmonetary exchange within the same line of business involving either of the following shall not be recognized at fair value: a. The transfer of raw materials or work-in-process inventory in exchange for the receipt of raw materials, work-in-process, or finished goods inventory. b. The transfer of finished goods inventory for the receipt of finished goods inventory. ANSWERS TO QUESTIONS 1. The major characteristics of plant assets are (1) that they are acquired for use in operations and not for resale, (2) that they are long-term in nature and usually subject to depreciation, and (3) that they have physical substance. 2. The company should report the asset at its historical cost of $450,000, not its current value. The main reasons for this position are (1) at the date of acquisition, cost reflects fair value; (2) historical cost involves actual, not hypothetical transactions, and as a result is extremely reliable; and (3)gains and losses should not be anticipated but should be recognized when the asset is sold. 3. (a) The acquisition costs of land may include the purchase or contract price, the brokers commission, title search and recording fees, assumed taxes or other liabilities, and surveying, demolition (less salvage), and landscaping costs. (b) Machinery and equipment costs may properly include freight and handling, taxes on purchase, insurance in transit, installation, and expenses of testing and breaking-in. (c) If a building is purchased, all repair charges, alterations, and improvements necessary to ready the building for its intended use should be included as a part of the acquisition cost. Building costs in addition to the amount paid to a contractor may include excavation, permits and licenses, architects fees, interest accrued on funds obtained for construction purposes (during construction period only) called avoidable interest, insurance premiums applicable to the construction period, temporary buildings and structures, and property taxes levied on the building during the construction period. 4. (a) Land. (b) Land. (c) Land. (d) Machinery. The only controversy centers on whether fixed overhead should be allocated as a cost to the machinery. (e) Land Improvements, may be depreciated. (f) Building. (g) Building, provided the benefits in terms of information justify the additional cost involved in providing the information. (h) Land. (i) Land. 5. (a) The position that no fixed overhead should be capitalized assumes that the construction of plant (fixed) assets will be timed so as not to interfere with normal operations. If this were not the case, the savings anticipated by constructing instead of purchasing plant assets would be nullified by reduced profits on the product that could have been manufactured and sold. Thus, construction of plant assets during periods of low activity will have a minimal effect on the total amount of overhead costs. To capitalize a portion of fixed overhead as an element of the cost of constructed assets would, under these circumstances, reduce the amount assignable to operations and therefore overstate net income in the construction period and understate net income in subsequent periods because of increased depreciation charges. (b) Capitalizing overhead at the same rate as is charged to normal operations is defended by those who believe that all manufacturing overhead serves a dual purpose during plant asset construction periods. Any attempt to assign construction activities less overhead than the normal rate implies costing favors and results in the misstatement of the cost of both plant assets and finished goods. Questions Chapter 10 (Continued) 6. (a) Disagree. Organization and promotion expenses should be expensed. (b) Agree. Architects fees for plans actually used in construction of the building should be charged to the building account as part of the cost. (c) Agree. GAAP recommends that avoidable interest or actual interest cost, whichever is lower, be capitalized as part of the cost of acquiring an asset if a significant period of time is required to bring the asset to a condition or location necessary for its intended use. Interest costs are capitalized starting with the first expenditure related to the asset and capitalization would continue until the asset is substantially completed and ready for its intended use. Property taxes during construction should also be charged to the building account. (d) Disagree. Interest revenue is not considered part of the acquisition cost of the building. 7. Since the land for the plant site will be used in the operations of the firm, it is classified as property, plant, and equipment. The other tract is being held for speculation. It is classified as an investment. 8. A common accounting justification is that all costs associated with the construction of an asset, including interest, should be capitalized in order that the costs can be matched to the revenues which the new asset will help generate. 9. Assets that do not qualify for interest capitalization are (1) assets that are in use or ready for their intended use, and (2) assets that are not being used in the earnings activities of the firm. 10. The avoidable interest is determined by multiplying (an) interest rate(s) by the weighted-average amount of accumulated expenditures on qualifying assets. For the portion of weighted-average accumulated expenditures which is less than or equal to any amounts borrowed specifically to finance construction of the assets, the capitalization rate is the specific interest rate incurred. For the portion of weighted-average accumulated expenditures which is greater than specific debt incurred, the interest rate is a weighted average of all other interest rates incurred. The amount of interest to be capitalized is the avoidable interest, or the actual interest incurred, whichever is lower. As indicated in the chapter, an alternative to the specific rate is to use an average borrowing rate. 11. The total interest cost incurred during the period should be disclosed, indicating the portion capitalized and the portion charged to expense. Interest revenue from temporarily invested excess funds should not be offset against interest cost when determining the amount of interest to be capitalized. The interest revenue would be reported in the same manner customarily used to report any other interest revenue. 12. (a) Assets acquired by issuance of capital stockwhen property is acquired by issuance of securities such as common stock, the cost of the property is not measured by par or stated value of such stock. If the stock is actively traded on the market, then the market value of the stock is a fair indication of the cost of the property because the market value of the stock is a good measure of the current cash equivalent price. If the market value of the common stock is not determinable, then the market value of the property should be established and used as the basis for recording the asset and issuance of common stock. Questions Chapter 10 (Continued) (b) Assets acquired by gift or donationwhen assets are acquired in this manner a strict cost concept would dictate that the valuation of the asset be zero. However, in this situation, accountants record the asset at its fair value. The credit should be made to Contribution Revenue. Contributions received should be credited to revenue unless the contribution is from a governmental unit. Even in that case, we believe that the credit should be to Contribution Revenue. (c) Cash discountwhen assets are purchased subject to a cash discount, the question of how the discount should be handled occurs. If the discount is taken, it should be considered a reduction in the asset cost. Different viewpoints exist, however, if the discount is not taken. One approach is that the discount must be considered a reduction in the cost of the asset. The rationale for this approach is that the terms of these discounts are so attractive that failure to take the discount must be considered a loss because management is inefficient. The other view is that failure to take the discount should not be considered a loss, because the terms may be unfavorable or the company might not be prudent to take the discount. Presently both methods are employed in practice. The former approach is conceptually correct. (d) Deferred paymentsassets should be recorded at the present value of the consideration exchanged between contracting parties at the date of the transaction. In a deferred payment situation, there is an implicit (or explicit) interest cost involved, and the accountant should be careful not to include this amount in the cost of the asset. (e) Lump sum or basket purchasesometimes a group of assets are acquired for a single lump sum. When a situation such as this exists, the accountant must allocate the total cost among the various assets on the basis of their relative fair value. (f) Trade or exchange of assetswhen one asset is exchanged for another asset, the accountant is faced with several issues in determining the value of the new asset. The basic principle involved is to record the new asset at the fair value of the new asset or the fair value of what is given up to acquire the new asset, whichever is more clearly evident. However, the accountant must also be concerned with whether the exchange has commercial substance and whether monetary consideration is involved in the transaction. The commercial substance issue rests on whether the expected cash flows on the assets involved are significantly different. In addition, monetary consideration may affect the amount of gain recognized on the exchange under consideration. 13. The cost of such assets includes the purchase price, freight and handling charges incurred, insurance on the equipment while in transit, cost of special foundations if required, assembly and installation costs, and costs of conducting trial runs. Costs thus include all expenditures incurred in acquiring the equipment and preparing it for use. When plant assets are purchased subject to cash discounts for prompt payment, the question of how the discount should be handled arises. The appropriate view is that the discount, whether taken or not, is considered a reduction in the cost of the asset. The rationale for this approach is that the real cost of the asset is the cash or cash equivalent price of the asset. Similarly, assets purchased on long-term payment plans should be accounted for at the present value of the consideration exchanged between the contracting parties at the date of the transaction. 14.Fair value of landX Cost = Cost allocated to landFair value of building and land $500,000X $2,200,000 = $440,000 (Cost allocated to land)$2,500,000$2,000,000X $2,200,000 = $1,760,000 (Cost allocated to building)$2,500,000 Questions Chapter 10 (Continued) 15. $10,000 + $4,208 = $14,208 16. Ordinarily accounting for the exchange of nonmonetary assets should be based on the fair value of the asset given up or the fair value of the asset received, whichever is more clearly evident. Thus any gains and losses on the exchange should be recognized immediately. If the fair value of either asset is not reasonably determinable, the book value of the asset given up is usually used as the basis for recording the nonmonetary exchange. This approach is always employed when the exchange has commercial substance. The general rule is modified when exchanges lack commercial substance. In this case, the enterprise is not considered to have completed the earnings process and therefore a gain should not be recognized. However, a loss should be recognized immediately. In certain situations, gains on an exchange that lacks commercial substance may be recorded when monetary consideration is received. When monetary consideration is received, it is assumed that a portion of the earnings process is completed, and therefore, a partial gain is recognized. 17. In accordance with GAAP which requires losses to be recognized immediately, the entry should be: Trucks (new) 42,000 Accumulated Depreciation 9,800* Loss on Disposal of Trucks 4,200** Trucks (old) 30,000 Cash 26,000 *[($30,000 $6,000) X 49 months/120 months = $9,800] **(Book value $20,200 $16,000 trade-in = $4,200 loss) 18. Ordinarily such expenditures include (1) the recurring costs of servicing necessary to keep property in good operating condition, (2) cost of renewing structural parts of major plant units, and (3) costs of major overhauling operations which may or may not extend the life beyond original expectation. The first class of expenditures represents the day-to-day service and in general is chargeable to operations as incurred. These expenditures should not be charged to the asset accounts. The second class of expenditures may or may not affect the recorded cost of property. If the asset is rigidly defined as a distinct unit, the renewal of parts does not usually disturb the asset accounts; however, these costs may be capitalized and apportioned over several fiscal periods on some equitable basis. If the property is conceived in terms of structural elements subject to separate replacement, such expenditures should be charged to the plant asset accounts. The third class of expenditures, major overhauls, is usually entered through the asset accounts because replacement of important structural elements is usually involved. Other than maintenance charges mentioned above are those expenditures which add some physical aspect not a part of the asset at the time of its original acquisition. These expenditures may be capitalized in the asset account. An expenditure which extends the life but not the usefulness of the asset is often charged to the Accumulated Depreciation account. A more appropriate treatment requires retiring from the asset and accumulated depreciation accounts the appropriate amounts (original cost from the asset account ) and to capitalize in the asset account the new cost. Often it is difficult to determine the original cost of the item being replaced. For this reason the replacement or renewal is charged to the Accumulated Depreciation account. 19. (a) Additions. Additions represent entirely new units or extensions and enlargements of old units. Expenditures for additions are capitalized by charging either old or new asset accounts depending on the nature of the addition. Questions Chapter 10 (Continued) (b) Major Repairs. Expenditures to replace parts or otherwise to restore assets to their previously efficient operating condition are regarded as repairs. To be considered a major repair, several periods must benefit from the expenditure. The cost should be handled as an addition, improvement or replacement depending on the type of major repair made. (c) Improvements. An improvement does not add to existing plant assets. Expenditures for such betterments represent increases in the quality of existing plant assets by rearrangements in plant layout or the substitution of improved components for old components so that the facilities have increased productivity, greater capacity, or longer life. The cost of improvements is accounted for by charges to the appropriate property accounts and the elimination of the cost and accumulated depreciation associated with the replaced components, if any. Replacements. Replacements involve an in kind substitution of a new asset or part for an old asset or part. Accounting for major replacements requires entries to retire the old asset or part and to record the cost of the new asset or part. Minor replacements are treated as period costs. 20. The cost of installing the machinery should be capitalized, but the extra months wages paid to the dismissed employees should not, as this payment did not add any value to the machinery. The extra wages should be charged off immediately as an expense; the wages could be shown as a separate item in the income statement for disclosure purposes. 21. (a) Overhead of a business that builds its own equipment. Some accountants have maintained that the equipment account should be charged only with the additional overhead caused by such construction. However, a more realistic figure for cost of equipment results if the plant asset account is charged for overhead applied on the same basis and at the same rate as used for production. (b) Cash discounts on purchases of equipment. Some accountants treat all cash discounts as financial or other revenue, regardless of whether they arise from the payment of invoices for merchandise or plant assets. Others take the position that only the net amount paid for plant assets should be capitalized on the basis that the discount represents a reduction of price and is not income. The latter position seems more logical in light of the fact that plant assets are purchased for use and not for sale and that they are written off to expense over a long period of time. (c) Interest paid during construction of a building. GAAP recommends that avoidable or actual interest cost, whichever is lower, be capitalized as part of the cost of acquiring an asset if a significant period of time is required to bring the asset to a condition and location necessary for its intended use. (d) Cost of a safety device installed on a machine. This is an addition to the machine and should be capitalized in the machinery account if material. (e) Freight on equipment returned before installation, for replacement by other equipment of greater capacity. If ordering the first equipment was an error, whether due to judgment or otherwise, the freight should be regarded as a loss. However, if information became available after the order was placed which indicated purchase of the new equipment was more advantageous, the cost of the return freight may be viewed as a necessary cost of the new equipment. Questions Chapter 10 (Continued) (f) Cost of moving machinery to a new location. Normally, only the cost of one installation should be capitalized for any piece of equipment. Thus the original installation and any accumulated depreciation relating thereto should be removed from the accounts and the new installation costs (i.e., cost of moving) should be capitalized. In cases where this is not possible and the cost of moving is substantial, it is capitalized and depreciated appropriately over the period during which it makes a contribution to operations. (g) Cost of plywood partitions erected in the remodeling of the office. This is a part of the remodeling cost and may be capitalized as part of the remodeling itself is of such a nature that it is an addition to the building and not merely a replacement or repair. (h) Replastering of a section of the building. This seems more in the nature of a repair than anything else and as such should be treated as an expense. (i) Cost of a new motor for one of the trucks. This probably extends the useful life of the truck. As such it may be viewed as an extraordinary repair and charged against the accumulated depreciation on the truck. The remaining service life of the truck should be estimated and the depreciation adjusted to write off the new book value, less salvage, over the remaining useful life. A more appropriate treatment is to remove the cost of the old motor and related depreciation and add the cost of the new motor if possible. 22. This approach is not correct since at the very minimum the investor should be aware that certain assets are used in the business, which are not reflected in the main body of the financial statements. Either the company should keep these assets on the balance sheet or they should be recorded at salvage value and the resulting gain recognized. In either case, there should be a clear indication that these assets are fully depreciated, but are still being used in the business. 23. Gains or losses on plant asset retirements should be shown in the income statement along with other items that arise from customary business activities. SOLUTIONS TO BRIEF EXERCISES BRIEF EXERCISE 10-1 $27,000 + $1,400 + $10,200 = $38,600 BRIEF EXERCISE 10-2 Expenditures Date AmountCapitalization PeriodWeighted-Average Accumulated Expenditures3/1$1,800,00010/12$1,500,0006/1 1,200,000 7/12 700,00012/31 3,000,000 0 0$6,000,000$2,200,000 BRIEF EXERCISE 10-3 PrincipalInterest10%, 5-year note$2,000,000$200,00011%, 4-year note 3,500,000 385,000$5,500,000$585,000 Weighted-average interest rate =$585,000= 10.64%$5,500,000 BRIEF EXERCISE 10-4 Weighted-AverageXInterest=AvoidableAccumulated ExpendituresRateInterest$1,000,00012%$120,000 1,200,00010.64% 127,680$2,200,000$247,680 BRIEF EXERCISE 10-5 Trucks ($80,000 X .68301) 54,641Discount on Notes Payable 25,359 Notes Payable 80,000 BRIEF EXERCISE 10-6  Fair Value % of Total CostRecorded AmountLand$ 60,000 60/360X$315,000$ 52,500Building 220,000220/360X$315,000 192,500Equipment 80,000 80/360X$315,000 70,000$360,000$315,000 BRIEF EXERCISE 10-7 Land (2,000 X $40) 80,000 Common Stock (2,000 X $10) 20,000 Paid-in Capital in Excess of Par Common Stock  60,000 BRIEF EXERCISE 10-8 Equipment 3,300Accumulated DepreciationTrucks 18,000 Trucks 20,000 Cash 500 Gain on Disposal of Trucks 800 BRIEF EXERCISE 10-9 Equipment ($3,300 $800) 2,500Accumulated DepreciationTrucks 18,000 Trucks 20,000 Cash 500 BRIEF EXERCISE 10-10 Equipment 5,000Accumulated DepreciationMachinery 3,000Loss on Disposal of Machinery 4,000 Machinery 9,000 Cash 3,000 BRIEF EXERCISE 10-11 Trucks (new) 37,000Accumulated DepreciationTrucks 27,000Loss on Disposal of Trucks 2,000 Trucks (used) 30,000 Cash 36,000 BRIEF EXERCISE 10-12 Trucks (new) 35,000Accumulated DepreciationTrucks 17,000Loss on Disposal of Trucks 1,000 Trucks (used) 20,000 Cash 33,000 BRIEF EXERCISE 10-13 Only cost (c) is expensed when incurred. BRIEF EXERCISE 10-14 (a)Depreciation Expense ($2,400 X 8/12) 1,600 Accumulated DepreciationMachinery 1,600(b)Cash 10,500Accumulated DepreciationMachinery ($8,400 + $1,600)  10,000 Machinery 20,000 Gain on Disposal of Machinery 500 BRIEF EXERCISE 10-15 (a)Depreciation Expense ($2,400 X 8/12) 1,600 Accumulated DepreciationMachinery 1,600(b)Cash 5,200Loss on Disposal of Machinery 4,800Accumulated DepreciationMachinery ($8,400 + $1,600) 10,000 Machinery 20,000 SOLUTIONS TO EXERCISES EXERCISE 10-1 (1520 minutes) EXERCISE 10-2 (1015 minutes) The allocation of costs would be as follows: LandBuildingLand $450,000Razing costs 42,000Salvage (6,300)Legal fees 1,850Survey $ 2,200Plans 65,000Title insurance 1,500Liability insurance 900Construction 2,740,000Interest   170,000$489,050$2,978,100 EXERCISE 10-3 (1015 minutes) 1.Trucks 13,900 Cash 13,9002.Trucks 18,364*Discount on Notes Payable 1,636 Cash 2,000 Notes Payable 18,000 *PV of $18,000 @ 10% for 1 year = $18,000 X .90909 = $16,364 $16,364 + $2,000 = $18,3643.Trucks 15,200Cost of Goods Sold 12,000 Inventory 12,000 Sales Revenue 15,200[Note to instructor: The selling (retail) price of the computer system appears to be a better gauge of the fair value of the consideration given than is the list price of the truck as a gauge of the fair value of the consideration received (truck). Vehicles are very often sold at a price below the list price.]4.Trucks 13,000 Common Stock 10,000 Paid-in Capital in Excess of Par Common Stock (1,000 shares X $13 = $13,000; $13,000 less $10,000 par value)  3,000 EXERCISE 10-4 (2025 minutes) Purchase Cash paid for equipment, including sales tax of $5,000 $105,000 Freight and insurance while in transit 2,000 Cost of moving equipment into place at factory 3,100 Wage cost for technicians to test equipment 6,000 Special plumbing fixtures required for new equipment  8,000 Total cost $124,100 The insurance premium paid during the first year of operation on this equipment should be reported as insurance expense, and not be capitalized. Repair cost incurred in the first year of operations related to this equipment should be reported as repair and maintenance expense, and not be capitalized. Both these costs relate to periods subsequent to purchase. Construction Material and purchased parts ($200,000 X .99) $198,000 Labor costs 190,000 Overhead costs 50,000 Cost of installing equipment  4,400 Total cost $442,400 Note that the cost of material and purchased parts is reduced by the amount of cash discount not taken because the equipment should be reported at its cash equivalent price. The imputed interest on funds used during construction related to stock financing should not be capitalized or expensed. This item is an opportunity cost that is not reported. Profit on self-construction should not be reported. Profit should only be reported when the asset is sold. EXERCISE 10-5 (3040 minutes) EXERCISE 10-6 (Continued) 2.Equipment 25,000 Cash 2,000 Notes Payable 23,0003.Equipment 19,600 Accounts Payable ($20,000 X .98) 19,6004.Land 27,000 Contribution Revenue 27,0005.Buildings 600,000 Cash 600,000 EXERCISE 10-7 (2025 minutes) EXERCISE 10-8 (2025 minutes) (a)Computation of Weighted-Average Accumulated ExpendituresExpenditures Date Amount XCapitalization Period =Weighted-Average Accumulated ExpendituresMarch 1$ 360,00010/12$ 300,000June 1 600,000 7/12 350,000July 1 1,500,000 6/12 750,000December 1 1,200,000 1/12 100,000$3,660,000$1,500,000Computation of Avoidable Interest Weighted-AverageAccumulated ExpendituresXInterest Rate=Avoidable Interest$1,500,00012% (Construction loan)$180,000Computation of Actual InterestActual interest $3,000,000 X 12%$360,000 $4,000,000 X 11%440,000 $1,600,000 X 10% 160,000$960,000Note: Use avoidable interest for capitalization purposes because it is lower than actual interest. (b)Buildings 180,000Interest Expense* 780,000 Cash ($360,000 + $440,000 + $160,000) 960,000 *Actual interest for year$ 960,000 Less: Amount capitalized (180,000) Interest expense debit$ 780,000 EXERCISE 10-9 (2025 minutes) (a)Computation of Weighted-Average Accumulated ExpendituresExpenditures Date Amount XCapitalization Period =Weighted-Average Accumulated ExpendituresJuly 31 $300,0003/12$75,000November 1 100,0000 0$75,000Interest revenue$100,000 X 10% X 3/12 = $2,500Avoidable interest Weighted-AverageAccumulated ExpendituresXInterest Rate=Avoidable Interest$75,00012%$9,000Actual Interest $400,000 X 12% X 5/12 =$20,000 $30,000 X 8% = 2,400$22,400Interest capitalized$ 9,000 EXERCISE 10-9 (Continued) (b)(1)7/31Cash 400,000 Notes Payable 400,000Machinery 300,000Debt Investments 100,000 Cash 400,000(2)11/1Cash 102,500 Interest Revenue ($100,000 X 10% X 3/12) 2,500 Debt Investments 100,000Machinery 100,000 Cash 100,000(3)12/31Machinery 9,000Interest Expense ($22,400 $9,000) 13,400 Cash ($30,000 X 8%) 2,400 Interest Payable ($400,000 X 12% X 5/12) 20,000 EXERCISE 10-10 (2025 minutes) Situation I. $90,000The requirement is the amount Columbia should report as capitalized interest at 12/31/12. The amount of interest eligible for capitalization is Weighted-Average Accumulated Expenditures X Interest Rate = Avoidable Interest Since Columbia has outstanding debt incurred specifically for the construction project, in an amount greater than the weighted-average accumulated expenditures of $900,000, the interest rate of 10% is used for capitalization purposes. Therefore, the avoidable interest is $90,000, which is less than the actual interest. $900,000 X .10 = $90,000 EXERCISE 10-10 (Continued) Finally, per GAAP (FASB ASC 835-20-30-10), the interest earned of $250,000 is irrelevant to the question addressed in this problem because such interest earned on the unexpended portion of the loan is not to be offset against the amount eligible for capitalization. Situation II. $39,000The requirement is total interest costs to be capitalized. GAAP identifies assets which qualify for interest capitalization: assets constructed for an enterprises own use and assets intended for sale or lease that are produced as discrete projects. Inventories that are routinely produced in large quantities on a repetitive basis do not qualify for interest capitalization. Therefore, only $30,000 and $9,000 are capitalized. Situation III. $330,000The requirement is to determine the amount of interest to be capitalized on the financial statements at April 30, 2013. The GAAP requirements are met: (1) expenditures for the asset have been made, (2) activities that are necessary to get the asset ready for its intended use are in progress, and (3) interest cost is being incurred. The amount to be capitalized is determined by applying an interest rate to the weighted-average amount of accumulated expenditures for the asset during the period. Because the $6,000,000 of expenditures incurred for the year ended April 30, 2013, were incurred evenly throughout the year, the weighted-average amount of expenditures for the year is $3,000,000, ($6,000,000 2). Therefore, the amount of interest to be capitalized is $330,000 ($3,000,000 X 11%). In any period the total amount of interest cost to be capitalized shall not exceed the total amount of interest cost incurred by the enterprise. (Total interest is $1,100,000). Finally, the interest earned of $650,000 is irrelevant to the question addressed in this problem because such interest earned on the unexpended portion of the loan is not to be offset against the amount eligible for capitalization. EXERCISE 10-11 (1015 minutes) (a)Equipment 15,000 Accounts Payable 15,000Accounts Payable 15,000 Equipment ($15,000 X .02) 300 Cash 14,700 EXERCISE 10-11 (Continued) (b)Equipment (new) 14,600*Loss on Disposal of Equipment 1,600**Accumulated DepreciationEquipment ($8,000 $6,000)  6,000 Accounts Payable 14,200 Equipment (old) 8,000 **Cost$ 8,000 Accumulated depr.equip. 6,000 Book value2,000 Fair value 400 Loss$ 1,600*Cost ($14,200 + $400)$14,600 Accounts Payable 14,200 Cash 14,200 (c)Equipment ($16,200 X .91743) 14,862Discount on Notes Payable ($16,200 $14,862) 1,338 Notes Payable 16,200Interest Expense 1,338Notes Payable 16,200 Discount on Notes Payable 1,338 Cash 16,200 EXERCISE 10-12 (1520 minutes) (a)Land 81,000 Contribution Revenue 81,000(b)Land 180,000Buildings 630,000 Common Stock ($50 X 14,000) 700,000 Paid-in Capital in Excess of Par Common Stock*  110,000*Since the market value of the stock is not determinable, the market value of the property is used as the basis for recording the asset and issuance of the stock.(c)Machinery 41,700 Materials 12,500 Direct Labor 16,000 Factory Overhead 13,200* *Fixed overhead applied (60% X $16,000) $ 9,600 Additional overhead 2,700 Factory supplies used  900$13,200 EXERCISE 10-13 (2025 minutes) EXERCISE 10-14 (1520 minutes) (a)Equipment 648,860*Discount on Notes Payable 251,140 Notes Payable 900,000*PV of $180,000 annuity @ 12% for 5 years($180,000 X 3.60478) = $648,860(b)Interest Expense 77,863*Notes Payable 180,000 Discount on Notes Payable 77,863 Cash 180,000*(12% X $648,860) Year Note Payment 12% InterestReduction of Principal Balance1/2/12$648,86012/31/12$180,000$77,863$102,137 546,72312/31/13 180,00065,607114,393 432,330EXERCISE 10-14 (Continued) (c)Interest Expense 65,607Notes Payable 180,000 Discount on Notes Payable 65,607 Cash 180,000(d)Depreciation Expense 64,886* Accumulated Depreciation Equipment  64,886 *($648,860 10) EXERCISE 10-15 (1520 minutes) (a)Equipment 105,815.80*Discount on Notes Payable 24,184.20 Cash 30,000.00 Notes Payable 100,000.00*PV of $20,000 annuity @ 10% for 5 years ($20,000 X 3.79079)$ 75,815.80Down payment 30,000.00Capitalized value of equipment$105,815.80 (b)Notes Payable 20,000.00Interest Expense (see schedule) 7,581.58 Cash 20,000.00 Discount on Notes Payable 7,581.58 Year Note Payment 10% InterestReduction of Principal Balance12/31/11$75,815.8012/31/12$20,000.00$7,581.58$12,418.42 63,397.3812/31/13 20,000.00 6,339.74 13,660.26 49,737.12 (c)Notes Payable 20,000.00Interest Expense 6,339.74 Cash 20,000.00 Discount on Notes Payable 6,339.74 EXERCISE 10-16 (2535 minutes) EXERCISE 10-17 (1015 minutes) Alatorre CorporationMachinery ($320 + $85) 405Accumulated DepreciationMachinery 140Loss on Disposal of Machinery 65* Machinery 290 Cash 320 *Computation of loss: Book value of old machine ($290 $140)$150 Less: Fair value of old machine 85 Loss on exchange$ 65 Mills Business Machine CompanyCash 320Inventory 85Cost of Goods Sold 270 Sales Revenue 405 Inventory 270 EXERCISE 10-18 (2025 minutes) EXERCISE 10-20 (1520 minutes) (a)Exchange has commercial substanceEquipment 53,900Accumulated DepreciationEquipment 20,000* Gain on Disposal of Equipment 3,800 Equipment 62,000 Cash ($7,000 + $1,100) 8,100 *$62,000 $42,000. Valuation of equipment Cash$ 7,000Installation cost1,100Market value of used equipment 45,800Cost of new equipment$53,900 Computation of gain Cost of old asset$62,000Accumulated depreciation 20,000Book value42,000Less: Fair value of old asset 45,800Gain on disposal of equipment$ 3,800 (b)Fair value not determinableEquipment 50,100*Accumulated DepreciationEquipment 20,000 Equipment 62,000 Cash 8,100 *Basis of new equipment Book value of old equipment$42,000Cash paid (including installation costs) 8,100Basis of new equipment$50,100 EXERCISE 10-21 (2025 minutes) (a) Any addition to plant assets is capitalized because a new asset has been created. This addition increases the service potential of the plant. (b) Expenditures that do not increase the service benefits of the asset are expensed. Painting costs are considered ordinary repairs because they maintain the existing condition of the asset or restore it to normal operating efficiency. (c) The approach to follow is to remove the book value of the old roof and substitute the cost of the new roof. It is assumed that the expenditure increases the future service potential of the asset. (d) Conceptually, the book value of the old electrical system should be removed. However, practically it is often difficult if not impossible to determine this amount. In this case, one of two approaches is followed. One approach is to capitalize the replacement on the theory that sufficient depreciation was taken on the old system to reduce the carrying amount to almost zero. A second approach is to debit Accumulated Depreciation on the theory that the replacement extends the useful life of the asset and thereby recaptures some or all of the past depreciation. In our present situation, the problem specifically states that the useful life is not extended and therefore debiting Accumulated Depreciation is inappropriate. Thus, this expenditure should be added to the cost of the plant facility. (e) See discussion in (d) above. In this case, because the useful life of the asset has increased, a debit to Accumulated Depreciation would appear to be the most appropriate. EXERCISE 10-22 (1520 minutes) 1/30Accumulated DepreciationBuildings 95,200*Loss on Disposal of Plant Assets 21,900** Buildings 112,000 Cash 5,100*(5% X $112,000 = $5,600; $5,600 X 17 = $95,200)**($112,000 $95,200) + $5,100 3/10Cash ($2,900 $300) 2,600Accumulated DepreciationMachinery 11,200*Loss on Disposal of Machinery 2,200** Machinery 16,000*(70% X $16,000 = $11,200)**($16,000 $11,200) + $300 $2,9003/20Maintenance and Repairs Expense 3,000 Cash 3,0005/18Machinery 5,500Accumulated DepreciationMachinery 2,400*Loss on Disposal of Machinery 1,600** Machinery 4,000 Cash 5,500*(60% X $4,000 = $2,400)**($4,000 $2,400)6/23Maintenance and Repairs Expense 6,900 Cash 6,900 EXERCISE 10-23 (1015 minutes) EXERCISE 10-25 (1520 minutes) April 1Cash 410,000Accumulated DepreciationBuildings 160,000 Land 60,000 Buildings 280,000 Gain on Disposal of Plant Assets 230,000* *Computation of gain: Book value of land $ 60,000 Book value of building ($280,000 $160,000) 120,000 Book value of land and building 180,000 Cash received 410,000 Gain on disposal $230,000Aug. 1Land 90,000Buildings 380,000 Cash 470,000 TIME AND PURPOSE OF PROBLEMS Problem 10-1 (Time 3540 minutes) Purposeto provide a problem involving the proper classification of costs related to property, plant, and equipment. Property, plant, and equipment must be segregated into land, buildings, leasehold improvements, and machinery and equipment for purposes of the analysis. Such costs as demolition costs, real estate commissions, imputed interest, minor and major repair work, and royalty payments are presented. An excellent problem for reviewing the first part of this chapter. Problem 10-2 (Time 4055 minutes) Purposeto provide a problem involving the proper classification of costs related to property, plant, and equipment. Such costs as land, freight and unloading, installation, parking lots, sales and use taxes, and machinery costs must be identified and appropriately classified. An excellent problem for reviewing the first part of this chapter. Problem 10-3 (Time 3545 minutes) Purposeto provide a problem involving the proper classification of costs related to land and buildings. Typical transactions involve allocation of the cost of removal of a building, legal fees paid, general expenses, cost of organization, special tax assessments, etc. A good problem for providing a broad perspective as to the types of costs expensed and capitalized. Problem 10-4 (Time 3540 minutes) Purposeto provide a problem involving the method of handling the disposition of certain properties. The dispositions include a condemnation, demolition, trade-in, contribution and sale to a stockholder. The problem therefore involves a number of situations and provides a good overview of the accounting treatment accorded property dispositions. Problem 10-5 (Time 2030 minutes) Purposeto provide the student with a problem in which schedules must be prepared on the costs of acquiring land and the costs of constructing a building. Interest costs are included. Problem 10-6 (Time 2535 minutes) Purposeto provide the student with a problem to determine costs to include in the value of land and plant, including interest capitalization. Problem 10-7 (Time 2030 minutes) Purposeto provide the student with a problem to compute capitalized interest and to present disclosures related to capitalized interest. Problem 10-8 (Time 3545 minutes) Purposeto provide the student with a problem involving the exchange of machinery. Four different exchange transactions are possible, and journal entries are required for each possible transaction. The exchange transactions cover the receipt and disposition of cash as well as the purchase of a machine from a dealer of machinery. Problem 10-9 (Time 3040 minutes) Purposeto provide a problem on the accounting treatment for exchanges of assets that have and do not have commercial substance involving gain situations. Problem 10-10 (Time 3040 minutes) Purposeto provide the student with another problem involving the exchange of productive assets. This problem is unusual because the size of the boot is greater than 25%. As a result, the entire transaction is monetary in nature and all gains and losses are recognized. Problem 10-11 (Time 3545 minutes) Purposeto provide a property, plant, and equipment problem consisting of three transactions that have to be recorded(1) an asset purchased on a deferred payment contract, (2) a lump-sum purchase, and (3) a nonmonetary exchange. SOLUTIONS TO PROBLEMS PROBLEM 10-1 (a) REAGAN COMPANYAnalysis of Land Accountfor 2012 Balance at January 1, 2012 $ 230,000Land site number 621Acquisition cost $850,000Commission to real estate agent 51,000Clearing costs $35,000Less: Amounts recovered  13,000 22,000 Total land site number 621 923,000Land site number 622Land value 300,000Building value 120,000Demolition cost  41,000 Total land site number 622  461,000Balance at December 31, 2012 $1,614,000 REAGAN COMPANYAnalysis of Buildings Accountfor 2012Balance at January 1, 2012 $ 890,000Cost of new building constructed on land site number 622 Construction costs $330,000 Excavation fees 38,000 Architectural design fees 11,000 Building permit fee  2,500 381,500Balance at December 31, 2012 $1,271,500 PROBLEM 10-1 (Continued) REAGAN COMPANYAnalysis of Leasehold Improvements Accountfor 2012Balance at January 1, 2012 $660,000Office space  89,000Balance at December 31, 2012 $749,000 REAGAN COMPANYAnalysis of Equipment Accountfor 2012Balance at January 1, 2012 $875,000Cost of the new equipment acquired Invoice price $ 87,000 Freight costs 3,300 Installation costs  2,400 92,700Balance at December 31, 2012 $967,700 (b) Items in the fact situation which were not used to determine the answer to (a) above are as follows: 1. Interest imputed on common stock financing is not permitted by GAAP and thus does not appear in any financial statement. 2. Land site number 623, which was acquired for $650,000, should be included in Reagans balance sheet as land held for resale (investment section). 3. Royalty payments of $17,500 should be included as a normal operating expense in Reagans income statement. PROBLEM 10-2 (a) LOBO CORPORATIONAnalysis of Land Account2012Balance at January 1, 2012 $ 300,000Plant facility acquired from Mendota  Companyportion of fair value allocated to  land (Schedule 1)  185,000Balance at December 31, 2012 $ 485,000 LOBO CORPORATIONAnalysis of Land Improvements Account2012Balance at January 1, 2012 $ 140,000Parking lots, streets, and sidewalks  95,000Balance at December 31, 2012 $ 235,000 LOBO CORPORATIONAnalysis of Buildings Account2012Balance at January 1, 2012 $1,100,000Plant facility acquired from Mendota  Companyportion of fair value allocated to  building (Schedule 1)  555,000Balance at December 31, 2012 $1,655,000 LOBO CORPORATIONAnalysis of Equipment Account2012Balance at January 1, 2012 $ 960,000Cost of new equipment acquired Invoice price $400,000 Freight and unloading costs 13,000 Sales taxes 20,000 Installation costs  26,000 459,000$1,419,000 PROBLEM 10-2 (Continued) Deduct cost of equipment disposed of Equipment scrapped June 30, 2012 $ 80,000* Equipment sold July 1, 2012  44,000* 124,000Balance at December 31, 2012 $1,295,000 *The accumulated depreciation account can be ignored for this part of the problem. Schedule 1 Computation of Fair Value of Plant Facility Acquired from Mendota Company and Allocation to Land and Building 20,000 shares of Lobo common stock at $37 quoted market price on date of exchange (20,000 X $37) $740,000Allocation to land and building accounts in proportion to appraised values at the exchange date:  AmountPercentage of totalLand$230,000 25Building 690,000 75 Total$920,000100 Land($740,000 X 25%)$185,000Building($740,000 X 75%) 555,000 Total$740,000 (b) Items in the fact situation that were not used to determine the answer to (a) above, are as follows: 1. The tract of land, which was acquired for $150,000 as a potential future building site, should be included in Lobos balance sheet as an investment in land. 2. The $110,000 and $320,000 book values respective to the land and building carried on Mendotas books at the exchange date are not used by Lobo. PROBLEM 10-2 (Continued) 3. The $12,080 loss (Schedule 2) incurred on the scrapping of a machine on June 30, 2012, should be included in the other expenses and losses section in Lobos income statement. The $67,920 accumulated depreciation (Schedule 3) should be deducted from the Accumulated DepreciationEquipment account in Lobos balance sheet. 4. The $3,000 loss on sale of equipment on July 1, 2012 (Schedule 4) should be included in the other expenses and losses section of Lobos income statement. The $21,000 accumulated depreciation (Schedule 4) should be deducted from the Accumulated Depre-ciationEquipment account in Lobos balance sheet. Schedule 2 Loss on Scrapping of Machine June 30, 2012 Cost, January 1, 2004 $80,000Accumulated depreciation (double-declining-balance method, 10-year life) January 1, 2004, to June 30, 2012 (Schedule 3)  67,920Asset book value June 30, 2012$12,080Loss on scrapping of machine $12,080 PROBLEM 10-2 (Continued) Schedule 3 Accumulated Depreciation Using Double-Declining-Balance Method June 30, 2012 (Double-declining-balance rate is 20%) YearBook Value at Beginning of Year Depreciation Expense Accumulated Depreciation2004$80,000$16,000$16,0002005 64,000 12,800 28,8002006 51,200 10,240 39,0402007 40,960 8,192 47,2322008 32,768 6,554 53,7862009 26,214 5,243 59,0292010 20,971 4,194 63,2232011 16,777 3,355 66,5782012 (6 months) 13,422 1,342 67,920 Schedule 4 Loss on Sale of Machine July 1, 2012 Cost, January 1, 2009 $44,000Depreciation (straight-line method, salvage value of $2,000, 7-year life) January 1, 2009, to July 1, 2012 [31/2 years ($44,000 $2,000) 7]  (21,000)Asset book value July 1, 2012 $23,000Asset book value $23,000Proceeds from sale  (20,000)Loss on sale $ 3,000 PROBLEM 10-3 (a)1.Land (Schedule A) 188,700Buildings (Schedule B) 136,250Insurance Expense (6 months X $95) 570Prepaid Insurance (16 months X $95) 1,520Organization Expense 610Retained Earnings 53,800Salaries and Wages Expense 32,100 Land and Buildings 399,950 Paid-in Capital in Excess of Par Common Stock (800 shares X $17)  13,600 Schedule AAmount Consists of: Acquisition Cost ($80,000 + [800 X $117]) $173,600 Removal of Old Building 9,800 Legal Fees (Examination of title) 1,300 Special Tax Assessment  4,000 Total $188,700 Schedule BAmount Consists of: Legal Fees (Construction contract) $ 1,860 Construction Costs (First payment) 60,000 Construction Costs (Second payment) 40,000 Insurance (2 months) ([2,280 24] = $95 X 2 = $190) 190 Plant Superintendents Salary 4,200 Construction Costs (Final payment)  30,000 Total $136,250 2.Land and Buildings 4,000 Depreciation Expense 2,637 Accumulated DepreciationBuildings 1,363 PROBLEM 10-3 (Continued) Schedule C Depreciation taken $ 4,000 Depreciation that should be taken (1% X $136,250)  (1,363) Depreciation adjustment $ 2,637 (b)Plant, Property, and Equipment:Land $188,700Buildings $136,250Less: Accumulated depreciation  1,363 134,887 Total $323,587 PROBLEM 10-4 The following accounting treatment appears appropriate for these items: LandThe loss on the condemnation of the land of $9,000 ($40,000 $31,000) should be reported as an extraordinary item on the income statement. If condemnations are either usual or recurring, then an ordinary or unusual classification is more appropriate. The $35,000 land purchase has no income statement effect. BuildingThere is no recognized gain or loss on the demolition of the building. The entire purchase cost ($15,000), decreased by the demolition proceeds ($3,600), is allocated to land. WarehouseThe gain on the destruction of the warehouse should be reported as an extraordinary item, assuming that it is unusual and infrequent. The gain is computed as follows: Insurance proceeds $74,000 Deduct: Cost $70,000 Less: Accumulated depreciation  16,000 54,000 Realized gain $20,000 Some contend that a portion of this gain should be deferred because the proceeds are reinvested in similar assets. We do not believe such an approach should be permitted. Deferral of the gain in this situation is not permitted under GAAP. MachineThe recognized gain on the transaction would be computed as follows: Fair value of old machine $7,200 Deduct: Book value of old machine Cost $8,000 Less: Accumulated depreciation  2,800 5,200 Total gain $2,000 Total gain recognized = $2,000 X$900= $250$900 + $6,300 The gain deferred is $1,750 ($2,000 $250) PROBLEM 10-4 (Continued) This gain would probably be reported in other revenues and gains. It might be reported as an unusual item if the company believes that such a situation occurs infrequently and if material. The cost of the new machine would be capitalized at $4,550. Fair value of new machine $6,300 Less: Gain deferred ($2,000 $250)  1,750 Cost of new machine $4,550 FurnitureThe contribution of the furniture would be reported as a contribution expense of $3,100 with a related gain on disposition of furniture of $950: $3,100 ($10,000 $7,850). The contribution expense and the related gain may be netted, if desired. AutomobileThe loss on sale of the automobile of $2,580: [$2,960 ($9,000 $3,460)] should probably be reported in the other expenses or losses section. It might be reported as an unusual item if the company believes that such a situation occurs infrequently. PROBLEM 10-5 (a) BLAIR CORPORATIONCost of Land (Site #101)As of September 30, 2013Cost of land and old building $500,000Real estate brokers commission 36,000Legal fees 6,000Title insurance 18,000Removal of old building  54,000 Cost of land $614,000 (b) BLAIR CORPORATIONCost of BuildingAs of September 30, 2013Fixed construction contract price $3,000,000Plans, specifications, and blueprints 21,000Architects fees 82,000Interest capitalized during 2012 (Schedule 1) 130,000Interest capitalized during 2013 (Schedule 2)  190,000 Cost of building $3,423,000 Schedule 1 Interest Capitalized During 2012 and 2013 Weighted-average accumulated construction expenditures X Interest rate = Interest to be capitalized2012:$1,300,000X10%=$130,000**Actual interest: $3,000,000 X 10% X 10/12 = $250,000.2013:$1,900,000X10%=$190,000****Actual interest: $3,000,000 X 10% = $300,000. PROBLEM 10-6 INTEREST CAPITALIZATIONBalance in the Land AccountPurchase Price $139,000Surveying Costs 2,000Title Insurance Policy 4,000Demolition Costs 3,000Salvage  (1,000) Total Land Cost $147,000 Expenditures (2012)WeightedAverage Accumulated ExpendituresDateAmountFraction1-Dec$147,0001/12$12,2501-Dec 30,0001/12 2,5001-Dec 3,0001/12 250$180,000$15,000 Interest Capitalized for 2012 WeightedAverage Accumulated ExpendituresInterest RateAmount Capitalizable$15,0008%$1,200 Interest charged to Interest Expense [($600,000 X .08 X 1/12) $1,200] $2,800 PROBLEM 10-6 (Continued) Expenditures (2013) FractionWeighted ExpenditureDateAmount1-Jan$180,0006/12$ 90,0001-Jan 1,2006/12 6001-Mar 240,0004/12 80,0001-May 330,0002/12 55,0001-Jul 60,0000 0$811,200$225,600 Interest Capitalized for 2013 Weighted-Average Expenditure Interest Rate Amount Capitalizable$225,6008%$18,048 Interest charged to Interest Expense [($600,000 X .08) $18,048] $29,952 (a) Balance in Land Account2012 and 2013 147,000 (b) Balance in Building2012 34,200* Balance in Building2013 682,248** (c) Balance in Interest Expense2012 2,800 Balance in Interest Expense2013 29,952 *$30,000 + $3,000 + $1,200 **$34,200 + $240,000 + $330,000 + $60,000 + $18,048 PROBLEM 10-7 (a) Computation of Weighted-Average Accumulated Expenditures Expenditures Date Amount XCapitalization Period =Weighted-Average Accumulated ExpendituresJuly 30, 2012$ 900,00010/12$ 750,000January 30, 2013 1,500,000 4/12 500,000May 30, 2013 1,600,000 0 0$4,000,000$1,250,000 (b)Weighted-Average Accumulated ExpendituresXWeighted-Average Interest Rate=Avoidable interest$1,250,00011.2%*$140,000 Loans Outstanding During Construction Period PrincipalActual Interest*10% five-year note$2,000,000$200,000 12% ten-year bond 3,000,000 360,000$5,000,000$560,000 Total interest=$560,000= 11.2% (weighted-average rate)Total principal$5,000,000 (c) (1) and (2) Total actual interest cost$560,000Total interest capitalized$140,000Total interest expensed$420,000 PROBLEM 10-8 1.Holyfield CorporationCash 23,000Machinery 69,000Accumulated DepreciationMachinery 60,000Loss on Disposal of Machinery 8,000* Machinery 160,000*Computation of loss: Book value$100,000 Fair value (92,000) Loss$ 8,000 Dorsett CompanyMachinery 92,000Accumulated DepreciationMachinery 45,000Loss on Disposal of Machinery 6,000* Cash 23,000 Machinery 120,000*Computation of loss: Book value$ 75,000 Fair value (69,000) Loss$ 6,000 2.Holyfield CorporationMachinery 92,000Accumulated DepreciationMachinery 60,000Loss on Disposal of Machinery 8,000 Machinery 160,000 Winston CompanyMachinery ($92,000 $11,000) 81,000*Accumulated DepreciationMachinery 71,000 Machinery 152,000*Computation of gain deferred: Fair value $92,000 Book value (81,000) Gain deferred$11,000 PROBLEM 10-8 (Continued) 3.Holyfield CorporationMachinery 95,000Accumulated DepreciationMachinery 60,000Loss on Disposal of Machinery 8,000 Machinery 160,000 Cash 3,000 Liston CompanyMachinery 92,000Accumulated DepreciationMachinery 75,000Cash 3,000 Machinery 160,000 Gain on Disposal of Machinery 10,000**Fair value$ 95,000 Book value (85,000) Gain$ 10,000 Because the exchange has commercial substance, the entire gain should be recognized. 4.Holyfield CorporationMachinery 185,000Accumulated DepreciationMachinery 60,000Loss on Disposal of Machinery 8,000 Machinery 160,000 Cash 93,000 Greeley CompanyCash 93,000Inventory 92,000 Sales Revenue 185,000Cost of Goods Sold 130,000 Inventory 130,000 PROBLEM 10-9 (a) Exchange has commercial substance: Hyde, Inc.s Books Machinery (B) 75,000Accumulated DepreciationMachinery (A) 40,000 Machinery (A) 96,000 Gain on Disposal of Machinery ($60,000 [$96,000 $40,000]) 4,000 Cash 15,000 Wiggins, Inc.s Books Cash 15,000Machinery (A) 60,000Accumulated DepreciationMachinery (B) 47,000 Machinery (B) 110,000 Gain on Disposal of Machinery ($75,000 [$110,000 $47,000]) 12,000 (b) Exchange lacks commercial substance: Hyde, Inc.s Books Machinery (B) ($75,000 $4,000) 71,000*Accumulated DepreciationMachinery (A) 40,000 Machinery (A) 96,000 Cash 15,000 *Computation of gain deferred: Fair value $60,000 Book value (56,000) Gain deferred$ 4,000 PROBLEM 10-9 (Continued) Wiggins, Inc.s Books Cash 15,000Machienry (A) 50,400**Accumulated DepreciationMachinery (B) 47,000 Machienry (B) 110,000 Gain on Disposal of Machinery 2,400* Computation of total gain: Fair value of Asset B$75,000 Book value of Asset B (63,000) Total gain$12,000 *Gain recognized =$15,000X $12,000 = $2,400$15,000 + $60,000 **Fair value of asset acquired$60,000 Less: Gain deferred ($12,000 $2,400) 9,600 Basis of Machinery A$50,400 OR Book value of Machinery B$63,000Portion of book value sold (12,600)$50,400 Note to instructor: This illustrates the exception to no gain or loss recognition for exchanges that lack commercial substance. Although it would be rare for an exchange to lack commercial substance when cash is received, a gain can be recognized based on the proportion of cash received to the overall fair value. PROBLEM 10-10 (a) Has Commercial Substance Marshall Construction1.Equipment ($82,000 + $118,000) 200,000Accumulated DepreciationEquipment 50,000Loss on Disposal of Equipment 8,000* Equipment 140,000 Cash 118,000*Computation of loss: Book value of old crane ($140,000 $50,000) $90,000 Fair value of old crane (82,000) Loss on disposal of equipment $ 8,000  Brigham Manufacturing2.Cash 118,000Inventory 82,000 Sales Revenue 200,000 Cost of Goods Sold 165,000 Inventory 165,000 (b) Lacks Commercial Substance 1. Marshall Construction should record the same entry as in part (a) above, since the exchange resulted in a loss. 2. Brigham should record the same entry as in part (a) above. No gain is deferred because we are assuming that Marshall is a customer. In addition, because the cash involved is greater than 25% of the value of the exchange, the entire transaction is considered a monetary transaction and a gain is recognized. PROBLEM 10-10 (Continued) (c) Has Commercial Substance Marshall Construction1.Equipment ($98,000 + $102,000) 200,000Accumulated DepreciationEquipment 50,000 Equipment 140,000 Cash 102,000 Gain on Disposal of Equipment 8,000**Computation of gain: Book value of old crane ($140,000 $50,000) $90,000 Fair value of old crane (98,000) Gain on disposal of plant assets $ 8,000  Brigham Manufacturing2.Cash 102,000Inventory 98,000 Sales Revenue 200,000Cost of Goods Sold 165,000 Inventory 165,000 (d)Marshall Construction1.Equipment 200,000Accumulated DepreciationEquipment 50,000 Cash 103,000 Equipment 140,000 Gain on Disposal of Equipment 7,000**[Fair ValueOld ($97,000) Book ValueOld ($90,000)]Note: Cash involved is greater than 25% of the value of the exchange, so the gain is not deferred. PROBLEM 10-10 (Continued) Brigham Manufacturing2.Cash 103,000Inventory 97,000 Sales Revenue 200,000Cost of Goods Sold 165,000 Inventory 165,000Same reasons as cited in (b) (2) on the previous pages. Note: Even though the exchange lacks commercial substance, cash paid exceeds 25% of total fair value so the transaction is treated as a monetary exchange and recorded at fair value. Note that with this much cash involved, it is unlikely that the exchange would lack commercial substance. PROBLEM 10-11 (a) The major characteristics of plant assets, such as land, buildings, and equipment, that differentiate them from other types of assets are presented below. 1. Plant assets are acquired for use in the regular operations of the enterprise and are not for resale. 2. Property, plant, and equipment possess physical substance or existence and are thus differentiated from intangible assets such as patents and goodwill. Unlike other assets that possess physical substance (i.e., raw material), property, plant, and equipment do not physically become part of the product held for resale. 3. These assets are durable and long-term in nature and are usually subject to depreciation. (b) Transaction 1. To properly reflect cost, assets purchased on deferred payment contracts should be accounted for at the present value of the consideration exchanged between the contracting parties at the date of the consideration. When no interest rate is stated, interest must be imputed at a rate that approximates the rate that would be negotiated in an arms-length transaction. In addition, all costs necessary to ready the asset for its intended use are considered to be costs of the asset. Asset cost = Present value of the note + Freight + Installation =  EMBED Word.Picture.8  + $425 + $500 = $22,190 + 925 = $23,115 PROBLEM 10-11 (Continued) Transaction 2. The lump-sum purchase of a group of assets should be accounted for by allocating the total cost among the various assets on the basis of their relative fair values. The $8,000 of interest expense incurred for financing the purchase is a period cost and is not a factor in determining asset cost. Inventory $220,000 X ($ 50,000/$250,000) = $ 44,000 Land $220,000 X ($ 80,000/$250,000) = $ 70,400 Building $220,000 X ($120,000/$250,000) = $105,600 Transaction 3. The cost of a nonmonetary asset acquired in an exchange that has commercial substance should be recorded at the fair value of the asset given up plus any cash paid. Furthermore, any gain on the exchange is also recognized. Fair value of trucks $46,000Cash paid  19,000Cost of land $65,000 (c) 1. A building purchased for speculative purposes is not a plant asset as it is not being used in normal operations. The building is more appropriately classified as an investment. 2. The two-year insurance policy covering plant equipment is not a plant asset because it has no physical substance and is not durable. This policy is more appropriately classified as a current asset (for the portion to be used up within the next 12 months), and as an other asset for the long-term portion. 3. The rights for the exclusive use of a process used in the manufacture of ballet shoes are not plant assets as they have no physical substance. The rights should be classified as an intangible asset.      PS~Z [   v w 2 3 V W  2 3 ! 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